Smith Corporation issues $2,000,000, 10-year, 8% bonds payable at a price of 99. The Journal entry to record the issuance will include a: O A debit to Cash of $2,000,000 OB. credit to Discount on Bonds Payable for $20,000 OC. debito Cash for $1,980,000 OD. credit to Bonds Payable for $1,980,000